Got it--thanks for the clarification!
Note that I explained the above scenario to an IRA specialist at Fidelity today, and he said that the 10-year rule is based on the original owner's year of death (i.e. 2018), not my wife's. I'm not sure whose advice I should take, but just to be safe I'm going to withdraw the funds by the end of 2028. I plan to withdraw ~1/3 of it this year and do a fairly large standard to Roth IRA conversion as well since I can file MFJ, and take relatively equal distributions of the inherited IRA (~1/6 of remaining balance each year adjusted for earnings). This will work well as my income will go up in 2028 when I collect SS, and again in 2030 when I start RMD's on my other retirement accounts. Thanks to each of you for your guidance!
